https://www.taxtmi.com/caselaws?id=406860 An assessment was set aside because the authority did not effectively consider declaration forms and other material already filed before the transferor officer, did not call for the earlier record, and did not grant a personal hearing. These omissions amounted to breach of natural justice and non-consideration of relevant material. The matter was remitted for fresh assessment, with directions to issue a proper show cause notice, allow time for objections, and provide a personal hearing before de novo consideration in accordance with law. en-us Mon, 19 Apr 2021 00:00:00 +0530 Thu, 08 Sep 2022 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406860 An assessment was set aside because the authority did not effectively consider declaration forms and other material already filed before the transferor officer, did not call for the earlier record, and did not grant a personal hearing. These omissions amounted to breach of natural justice and non-consideration of relevant material. The matter was remitted for fresh assessment, with directions to issue a proper show cause notice, allow time for objections, and provide a personal hearing before de novo consideration in accordance with law. Case-Laws VAT and Sales Tax Mon, 19 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406860